Adaptive Reuse: From Desks to Doorways
JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
Breaking the Cycle: Flooding, Infrastructure, and Climate Law in Practice
JONES DAY TALKS®: Real Assets Roundup: A New Look at Real Estate, Energy, and Infrastructure - Episode 1
From Permits to Penalties: A Deep Dive Into Coastal Development Law
Taking the Pulse, A Health Care and Life Sciences Video Podcast | SCbio 2025 Preview with President & CEO James Chappell
Dinsmore's Sam Hargitt on working with some of Indianapolis' top developers and investors
Business Better Podcast Episode: Distressed Office Buildings: A Look at Workout and Enforcement
Cornerstone Research Experts in Focus: Mark Garmaise
Navigating Legal Risk in Real Estate Development - Speaking of Litigation Podcast
Stroock Presents: GOAT Town, Episode 4: Office-to-Residential Conversions in NYC – Magic Bullet or Merely One Piece of the Puzzle?
Business Better Podcast Episode: Affordable Housing in Chinatown, Los Angeles: How To Better Serve Your Community
Stroock Presents: GOAT Town, Episode 3, Part 2: “NYC's One-of-a-Kind Agency to Drive Economic Growth”
Can Office to Residential Conversions Help Revitalize Downtown? (Audio)
Developing Philly: The State of Philadelphia's Tax Abatements in 2022
Creative Reuse: The Opportunities and Challenges of Converting Office Space to Residential
Office-to-Apartment Conversions – A Good Idea, but Tricky to Pull Off (Audio)
Episode 17 | Public-Private Collaboration as a Means to Economic Development - A Blueprint from the Shaker Heights Development Fund
Into the Future: Modern Partnerships in Health Care Construction Delivery
On-Demand Webinar | Living on the Edge: Managing Sea Level Rise in California
On July 3, 2025, the United States House of Representatives passed the final version of the One Big Beautiful Bill Act (the “Act”), which was subsequently signed into law by the President on July 4, 2025. ...more
As part of its continuing response to the COVID-19 pandemic, on June 4, 2020, the Internal Revenue Service issued Notice 2020–39 (the “Notice”). The Notice provides welcome relief to Qualified Opportunity Funds (“QOFs”) and...more
On June 4, the IRS provided some much-needed relief to opportunity zone investors and qualified opportunity funds (QOFs) in response to the ongoing COVID-19 pandemic. Specifically, the IRS published Notice 2020-39, which...more
Opportunity Zone (or “OZ”) investment was hailed in 2018 and 2019 as the hottest and most innovative way of attracting significant private capital to distressed communities in the United States and its territories by offering...more
Happy New Year! Did I Miss My Chance at Opportunity Zones? Opportunity zones were introduced in 2017 as part of President Trump’s tax reform bill. Taxpayers with capital gains can receive several tax benefits if the...more
The Treasury Department released final Opportunity Zone regulations on December 19, which combine and clarify the prior two sets of guidance, as well as an FAQ summary....more
On December 22, 2017, Congress enacted the Tax Cuts and Jobs Act of 2017 (the “Tax Act”). The law created a new incentive to encourage long-term investment in the nation’s low-income areas. If a taxpayer invests eligible...more
As 2019 comes to a close, there is an important deadline approaching for opportunity zone investors. December 31, 2019 is the last day on which investors can make an investment in a qualified opportunity fund (“QOF”) and...more
The advent of Opportunity Zones (OZ) offers players in the private finance and real estate communities a new way to enjoy tax incentives while helping economically distressed areas. Recently, the IRS and the Treasury...more
The OZ Digest is a regular update from the Polsinelli Opportunity Zones team. Our goal is to share everything opportunity zone (OZ) related from our team including firm and regulatory updates, events and thought leadership...more
A new tax incentive intended to stimulate investment in low-income communities known as opportunity zones has attracted significant attention from investors, developers, and business owners since its enactment under Section...more
The Tax Cuts and Jobs Act of 2017 introduced Opportunity Zone Provisions, IRC Sections 1400Z-1 and 1400Z-2, as an incentive to encourage investment in low-income communities. The provisions allow taxpayers to defer tax on...more
Treasury Provides Additional Clarity on Opportunity Zones by Issuing Second Round of Proposed Regulations - On April 17, 2019, the U.S. Department of the Treasury issued its second set of proposed regulations (the “New...more
Treasury issued the long-awaited second round of Proposed Regulations yesterday (April 17, 2019), clarifying some key issues in connection with investing in and forming Qualified Opportunity Funds (“QOF”) and the OZ Fund’s...more
Nashville’s public, private and nonprofit sectors converged recently to explore how the new Opportunity Zones incentive program could impact affordable housing in Nashville. ...more
The OZ Digest is a monthly update from the Polsinelli Opportunity Zones team. Our goal is to share everything opportunity zone (OZ) related from our team including firm and regulatory updates, events and thought leadership...more
Qualified Opportunity Zones are a hot topic in the tax and business world, and are an opportunity that span into almost any business market including senior living. I get questions about them daily. If you are considering...more
Under current legislation, tax-exempt and other low cost financing solutions are not typically available for social infrastructure projects....more
BACKGROUND - Sections 1400Z-1 and 1400Z-2 were added to the Internal Revenue Code of 1986, as amended (the “Code”) by the Tax Cuts and Jobs Act. These new provisions to the Code introduce a multitude of new terms,...more
A new economic development tool created to stimulate investment in low-income communities known as “Opportunity Zones” has been attracting attention of investors, developers and business owners. This tool extends tax...more
Have you heard? The major tax reform enacted at the end of 2017 created a new tax incentive to encourage investments in designated low-income areas called opportunity zones. Originally published in The Journal Record |...more
BOSTON — The Tax Cuts and Jobs Act of 2017 created the Opportunity Zone program which provides real estate investors a new tool to defer gains from sales or exchanges of capital assets by investing those gains in a “Qualified...more
Last month, the Treasury Department released proposed regulations (the “Regulations”). The Regulations included a number of important clarifications and guidance for investors seeking to take advantage of the opportunities...more
Background – In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified...more
This white paper is designed to summarize the federal Opportunity Zone program to industry professionals and potential market participants. We summarize for readers the program’s tax incentive structure, how investment...more